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President Reagan signed the Tax Reform Act of 1986 with members of Congress and White House staff present on the south lawn (seen at left). Is another major change on the horizon, and how will it impact giving? More than 30 years have passed since the Tax Reform Act of 1986, and nearly 50 years …Read More
In 1917, to finance the last push to end WWI, the U.S. Congress increased the federal income tax by passing the War Revenue Act of 1917. This legislation also introduced the charitable deduction to the American tax system. Knowing that people tend to give to charitable interests from their discretionary income (which remains true today), …Read More
by Barlow Mann Motivation is a critical element in the charitable giving process. What can you do to develop loyal and motivated donors? Most people have a favorite restaurant they frequent time and time again. Similarly, many donors tend to give to the same charities year after year. What creates this type of loyalty? Let’s …Read More
For those in the gift planning field, working with older individuals comes with the territory, and helping older donors plan their charitable gifts is all in a day’s work. Given the aging of America and the donor constituencies of many organizations (see “Introducing the ‘Gerontrophilanthroplutocracy’”), those working with older donors need to be particularly sensitive …Read More
Updated July 18, 2018 for new tax form. Now that the provision allowing qualified charitable distributions up to $100,000 per year from an IRA is permanent, donors, gift planners and other advisors need to ensure everyone involved in an IRA gift understands the tax reporting requirements that apply to gifts of this nature. Can you …Read More
By Robert F. Sharpe, Jr. Age and wealth matter in fundraising. Early last year, I introduced the term “Gerontrophilanthroplutocracy” at a number of gatherings of development professionals. The purpose of this term was to grab the attention of the attendees and open a discussion of ongoing major shifts in the philanthropic landscape, from demographic shifts …Read More
by Barlow Mann December can be one of the busiest months for fundraising, but it’s also a time to look forward to a new year. As we enter the most philanthropic time of the year, overall charitable giving in America seems poised to set an all-time record in 2016. While the official Giving USA estimate …Read More
Many experts anticipate tax reform in 2017. What might this mean for charitable giving? After several years of bipartisan Congressional studies and committee work in the House and the Senate, it now appears that the prospects for comprehensive tax reform have moved to the front of the legislative agenda for 2017. The president-elect’s tax reform …Read More
by Robert F. Sharpe, Jr. As the numbers of the G.I. Generation decline, fundraisers will depend more heavily on succeeding generations. How will this affect charitable giving? December 7, 2016, marks the 75th anniversary of Pearl Harbor. Many of us grew up with parents, grandparents and other relatives or friends who were members of the …Read More
Suggestions for marketing future gifts along with gifts that produce immediate benefit. Your development efforts don’t have to become a battle between encouraging gifts today and promoting those that will be completed over time. With a little ingenuity, the two concepts can be successfully communicated at the same time. Here are the pros and cons …Read More